Prepare the journal entries necessary for the following transactions.

$$ Identify the fund in which the entries are recorded.

$$ Make the entries only for the Fund$-$Based Financial Statements for the fiscal year ended $6/30/2022.$

$1.$ The board of commissioners of the Metro City adopted a General Fund budget for the year ending June $30,2022,$ which indicated revenues of $$3,800,000,$ bond proceeds of $$520,000,$ appropriations of $$900,000$ for salaries, $$800,000$ for advertising, $$400,000$ for supplies, and $$600,000$ for utilities, and also operating transfers out of $$980,000.$

$2.$ On March $12,$ Metro City ordered a new computer at an anticipated cost of $$214,000.$ The computer was received on April $16$ with an actual cost of $$216,200.$ The payment was subsequently made on May $15.$

$3.$ The Metro City collected $$21,000$ from parking meters

$4.$ On June $14,$ Metro City agreed to transfer cash of $$94,000$ from the General Fund to provide permanent financing for a municipal swimming pool that will be viewed as an Enterprise Fund. The cash was transferred on June $30.$

$5.$ The city issued a $$1,000,000$ bond was issued on October $1,$ to purchase a new building. The bonds carried a $6\%$ interest rate and are due in $10$ years.

$6.$ The city acquires a building for $$1,000,000$ cash and immediately begins renovations on it$.$

$7.$ Depreciation on the building for the year is $$25,000.$

$8.$ Property taxes of $1,400,000$ are levied for Metro City. The city expects that $5\%$ will be uncollectible. Of the levied amount, $$30,000$ will be collected next year, after more than $60$ days.

$9.$ The city purchased $$32,000$ of office supplies. During the year all of the supplies were used $.$

$10.$ The city assesses and collects $$25,000$ from the city$$s citizens for a sidewalk project.

$11.$ The city transfers $$27,000$ cash from the General Fund to the Debt Service Fund.

$12.$ The city pays interest of $$17,000$ on debt, $$1,200$ is interest and $$15,800$ is principal.